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2010 (12) TMI 997 - GAUHATI HIGH COURTValidity of Section 154 as introduced by the Finance Act, 2003 - levying interest on the amount recoverable from the petitioners on account of the excise duty in terms of Section 154 - Exemption to the new industrial units from payment of central excise duty - petitioners have contested against recovery of interest as there was no wilful default on its part - Held that:- The benefits which the petitioners sought to be enforced by challenging the constitutional validity of Section 154 of the Finance Act, 2003 was on the basis of the pre-existing benefit or one flowing from a pre-existing right. The difference between a pre-existing right or benefit on one hand and the right or benefit, which is considered just and fair on the other hand is vital. The former falls within the jurisdiction of court while later does not. It cannot be spelt out from the decision of the Apex Court in M/s. R.C. Tobacco (2005 (9) TMI 80 - SUPREME COURT OF INDIA) that such a right or benefit has accrued to the petitioners as the specific question of the issue involved was confined not only to the constitutional validity of Section 154 of the Act, but also to all relevant circumstances and incidental questions centering around the issue. Hence the present relief prayed for by the petitioners must be deemed to have been denied, for what is claimed but not granted necessarily get denied in judicial or quasi-judicial proceeding. Writ dismissed.
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